What is the e-Invoicing implementation timeline in Malaysia?
Table of Contents
LHDN/HASiL introduced e-Invoicing in phases based on annual turnover or revenue. The original schedule started with the largest taxpayers in August 2024 and progressively brought smaller businesses into the framework. The 2026 revision to the exemption threshold means that the original date alone may not establish whether a taxpayer must implement e-Invoicing today.
Businesses should use the official implementation timeline together with the latest General Guidelines and exemption conditions to confirm their current position. For the original phased dates, see When did e-Invoicing start in Malaysia? and the official LHDN/HASiL implementation timeline.
Key points
- The original rollout began on 1 August 2024.
- The original phases were based on annual turnover or revenue.
- The original schedule included dates in August 2024, January 2025, July 2025, and January 2026.
- The below-RM3-million exemption is subject to conditions and exceptions.
- Check the current official timeline and guidelines before deciding whether implementation is required.
Related questions
What is e-Invoicing in Malaysia?
E-Invoicing in Malaysia is the electronic creation, submission, validation, and storage of invoice d...
Is e-Invoicing mandatory in Malaysia?
E-Invoicing is mandatory for businesses and taxpayers that fall within the scope of Malaysia’s imple...
Why has Malaysia introduced e-Invoicing?
Malaysia introduced e-Invoicing to improve tax administration, strengthen transaction transparency, ...
